State & Local

  • October 15, 2025

    Calif. Gov. Vetoes More Film Tax Credit Data Collection

    California Gov. Gavin Newsom vetoed a bill that would have required the state Film Commission to collect additional data from productions receiving film tax credits, address noncompliance with data collection requirements and publish an annual report on the collected data.

  • October 15, 2025

    Colo. Income Tax Cut Ballot Proposal Advanced By Board

    Colorado would reduce its flat income tax rate by one percentage point under a proposed 2026 ballot measure advanced Wednesday by a state board.

  • October 15, 2025

    Morgan Lewis Adds Ex-IRS Special Counsel As DC Partner

    A former special counsel at the Internal Revenue Service's chief counsel's office has moved to Morgan Lewis & Bockius LLP's tax-exempt organizations team, where he'll continue working on issues related to charitable giving groups and other organizations.

  • October 15, 2025

    Ohio Income Tax Dispute Wrongly Barred As Late, Court Told

    An Ohio trial court incorrectly ruled that a woman's complaint challenging Akron's collection of tax on a settlement payment was time-barred, a group told an appeals court.

  • October 15, 2025

    Calif. Creates Bay Area Transit District With Power To Tax

    California established a transportation district comprising San Francisco and four other counties that is authorized to impose a retail transactions and use tax to fund transit operations, subject to voter approval, under a bill signed by Gov. Gavin Newsom.

  • October 15, 2025

    Colo. Extends Tax Deadlines For Flood Victims

    Colorado taxpayers who have been impacted by floods in the southwestern part of the state will have until the end of the year to file their income taxes and sales taxes, the state Department of Revenue said.

  • October 15, 2025

    Va. Revenue Through Sept. Rises By $374M

    Virginia's general fund revenue collection from July through September surged by $374 million compared with the total for the same period last year, according to the state Department of Revenue.

  • October 15, 2025

    Calif.'s Newsom Vetoes OK Of Local Transit Taxes Via Initiative

    California Gov. Gavin Newsom vetoed a bill that would have affirmed local taxing jurisdictions' authority to use the voter initiative process to impose transactions and use taxes to fund transportation projects.

  • October 15, 2025

    Ill. Revenue Through Sept. Beats Budget Forecast By $289M

    Illinois' total revenue from July through September outpaced estimates by $289 million, according to the governor's office.

  • October 14, 2025

    Relief Concerns Grow As Sectoral Tariff Actions Build

    Importers' hopes for relief from industrywide tariffs are lagging alongside the trade deals President Donald Trump is trying to broker for some goods, while the administration's accelerated rollout of sectoral levies is also stoking concerns the government may be hamstringing its onshoring goals.

  • October 14, 2025

    Boston Says Celebrity Chef Moved Money To Skirt Tax Bills

    The city of Boston is accusing celebrity chef Barbara Lynch of intentionally scheming to avoid paying nearly $1.7 million in property taxes by "siphoning off" corporate assets, asking a judge to pierce the corporate veil and hold her liable for the bill.

  • October 14, 2025

    DirecTV, Dish Freed From Mo. Cities' Fees, Panel Rules

    A 2024 Missouri law that exempted streaming and satellite television companies from local video service provider fees clarified that DirecTV, Dish Network and Sling TV also weren't subject to the charges before the law took effect, a state appellate court ruled Tuesday.

  • October 14, 2025

    Ky. General Revenue Through Sept. Falls $108M

    Kentucky's general fund revenue from June through September decreased from last year during the same period by $108 million, according to the state Department of Revenue.

  • October 14, 2025

    Ore. Tax Court Dismisses Taxpayers' Refund Offset Case

    A taxpayers' complaint over the Oregon Department of Revenue applying a tax refund to their debt for a different state department cannot be heard in the state tax court, the court said in dismissing the case. 

  • October 14, 2025

    Ind. Revenues Through Sept. Top Estimates By $271M

    Indiana's general fund revenue from July through September outpaced estimates by $271 million, according to the state Department of Revenue.

  • October 14, 2025

    Ore. Tax Court Denies Break For Land Claimed As Woodlot

    An Oregon landowner could not prove that a portion of a parcel was used as a woodlot that would qualify for a property tax break, the state tax court ruled, noting that the standard for that classification was not clear.

  • October 14, 2025

    Calif. Revenue Through Sept. Beats Estimate By $4.2B

    California's general fund revenue from July through September outpaced forecasts by $4.2 billion, according to a report from the state comptroller.

  • October 14, 2025

    Calif. Allows Extended Property Tax Relief After LA Fires

    California property owners affected by several fires in Los Angeles County in January will have extended property tax relief under legislation signed by Democratic Gov. Gavin Newsom.

  • October 10, 2025

    Ohio Bill Would Require Voters' OK For Reciprocity Credit Nix

    Ohio would require municipal governments to obtain voter approval to modify or repeal income tax credits for resident individuals and pass-through entities for taxes paid to other local taxing authorities under a bill introduced in the state House of Representatives.

  • October 10, 2025

    Massachusetts Narrows PL 86-272 Protections For Cookies

    Out-of-state retailers that place certain internet cookies on consumers' devices in Massachusetts may not claim P.L. 86-272's protections against state income tax under a regulation finalized by the state's tax department Friday.

  • October 10, 2025

    The Tax Angle: IRS Leadership Changes Amid Gov't Shutdown

    The federal government shutdown doesn't appear any closer to being resolved on Capitol Hill, but that hasn't stopped the U.S. Treasury Department from pushing ahead with a dizzying amount of changes in the Internal Revenue Service's top leadership. Here's a rundown of changes at the IRS in the past week.

  • October 10, 2025

    Taxation With Representation: Sullivan, MoFo, Freshfields

    In this week's Taxation With Representation, Fifth Third Bancorp acquires Comerica in an all-stock deal, Qualtrics buys experience analytics firm Press Ganey Forsta, and SoftBank buys ABB's robotics division.

  • October 10, 2025

    Wis. Bill Would Extend Research Credit Carryover Period

    Wisconsin would extend the period over which businesses can claim unused research credits to 50 years under a bill introduced in the state Assembly.

  • October 10, 2025

    Baker Botts Adds 2 Tax Pros From Venable In San Francisco

    Baker Botts LLP is expanding its West Coast transactional team, bringing in a pair of Venable LLP tax attorneys as partners in its San Francisco office.

  • October 09, 2025

    Perrigo Tax Based On Realized Receipts, Ohio Board Says

    Perrigo owes Ohio tax only on the net price it received for its pharmaceutical products, not on the price that was listed but which the manufacturer never realized, the state Board of Tax Appeals said Thursday.

Expert Analysis

  • 7 Tips For Associates To Thrive In Hybrid Work Environments

    Excerpt from Practical Guidance
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    As the vast majority of law firms have embraced some type of hybrid work policy, associates should consider a few strategies to get the most out of both their in-person and remote workdays, says James Argionis at Cozen O’Connor.

  • How Law Firms Can Counteract The Loneliness Epidemic

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    The legal industry is facing an urgent epidemic of loneliness, affecting lawyer well-being, productivity, retention and profitability, and law firm leaders should take concrete steps to encourage the development of genuine workplace connections, says Michelle Gomez at Littler and Gwen Mellor Romans at Herald Talent.

  • 5 Keys To Building Stronger Attorney-Client Relationships

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    Attorneys are often focused on being seen as the expert, but bonding with clients and prospects by sharing a few key personal details provides the basis for a caring, trusted and profoundly deeper business relationship, says Deb Feder at Feder Development.

  • Death, Taxes And Relocations: SALT In Review

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    From a move to phase out Minnesota's estate tax to proposed inducements for relocating to Alabama and West Virginia, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

  • Attorneys Must Act Now To Protect Judicial Independence

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    Given the Trump administration's recent moves threatening the independence of the judiciary, including efforts to impeach judges who ruled against executive actions, lawyers must protect the rule of law and resist attempts to dilute the judicial branch’s authority, says attorney Bhavleen Sabharwal.

  • Rethinking 'No Comment' For Clients Facing Public Crises

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    “No comment” is no longer a cost-free or even a viable public communications strategy for companies in crisis, and counsel must tailor their guidance based on a variety of competing factors to help clients emerge successfully, says Robert Bowers at Moore & Van Allen.

  • How Design Thinking Can Help Lawyers Find Purpose In Work

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    Lawyers everywhere are feeling overwhelmed amid mass government layoffs, increasing political instability and a justice system stretched to its limits — but a design-thinking framework can help attorneys navigate this uncertainty and find meaning in their work, say law professors at the University of Michigan.

  • Justices' Certiorari Denial Leaves Interstate Tax Questions

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    Since the U.S. Supreme Court recently declined to review a Philadelphia resident’s claim that her Delaware state income taxes should be credited against her city wage tax liabilities, constitutional questions about state and local tax distinctions linger, and some states may continue to apply Supreme Court precedent differently, say attorneys at Dentons.

  • A Proposal With Sugar On Top In Mass.: SALT In Review

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    From a call to exempt candy from sales tax in Massachusetts to an unusual property tax idea in New Jersey, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

  • Inconsistent Injury-In-Fact Rules Hinder Federal Practice

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    A recent Third Circuit decision, contradicting a previous ruling about whether consumers of contaminated products have suffered an injury in fact, illustrates the deep confusion this U.S. Supreme Court standard creates among federal judges and practitioners, who deserve a simpler method of determining which cases have federal standing, says Eric Dwoskin at Dwoskin Wasdin.

  • In-House Counsel Pointers For Preserving Atty-Client Privilege

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    Several recent rulings illustrate the challenges in-house counsel can face when attempting to preserve attorney-client privilege, but a few best practices can help safeguard communications and effectively assert the privilege in an increasingly scrutinized corporate environment, says Daniel Garrie at Law & Forensics.

  • National Bank Act Rulings Facilitate More Preemption Analysis

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    Two recent National Bank Act preemption decisions from an Illinois federal court and the Ninth Circuit provide the first applications of the U.S. Supreme Court’s May ruling in Cantero v. Bank of America, opening the potential for several circuit courts to address the issue this year, say attorneys at Moore & Van Allen.

  • Lights, Camera, Ethics? TV Lawyers Tend To Set Bad Example

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    Though fictional movies and television shows portraying lawyers are fun to watch, Hollywood’s inaccurate depictions of legal ethics can desensitize attorneys to ethics violations and lead real-life clients to believe that good lawyers take a scorched-earth approach, says Nancy Rapoport at the University of Nevada, Las Vegas.

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